Hello! In this article we will talk about maternity payments.

Today you will learn:

1. What are the stages of maternity leave?
2. How to calculate the amount of maternity benefit.
3. Legislative changes in 2019.

In colloquial speech, maternity leave refers to all the time that an employee does not work in connection with preparing for the birth of a child and caring for him in the first months of life. This general concept is not mentioned in the Labor Code. The law divides maternity leave into two periods: maternity leave and parental leave.

Maternity leave

In its form, it is rather not a vacation, but a sick leave, since it is written out for it.

On this sheet, the gynecologist at the antenatal clinic where the pregnant woman is being observed sets the start and end dates for sick leave. It begins from the thirtieth obstetric week of pregnancy and generally lasts 140 days: 70 days before the expected birth and 70 days after. In some situations, which are also recorded by doctors, the duration of leave is increased.

Medicine with all its modern technologies unable to guess the exact date of birth. The doctor only indicates an approximate period. In reality, children are most often born with a deviation of several days and even weeks before or after the stated time. In this case, sick leave periods are not recalculated.

Example. The start date of the employee’s maternity leave is May 9, 2019. Ends on September 26 (after 140 days). Estimated due date is July 18. In fact, the employee gave birth on June 30. That is, she spent 52 days before giving birth, and her postpartum period was 88 days. The end date of the vacation remains the same - September 26.

An employee who is going on maternity leave has the right to a one-time benefit. The employer pays it in one sum based on the number of days on the certificate of incapacity for work.

The benefit is paid in the amount of 100% of the average daily earnings, so in rough rounding it is sometimes said that the expectant mother receives four salaries at once. This is only relevant for fully official employment.

To the HR department to the expectant mother You need to bring a package of documents:

• Certificate of incapacity for work. It is issued at the medical institution a few days before the moment when it is time to go to maternity leave;
• from the previous place(s) of work, if there were any in the past and the year before;
• Statement addressed general director organizations;
• Certificate of early registration until the 12th week of pregnancy. Is not mandatory document. But if the employee really went to the doctor early, she will receive an additional payment. Thus, the state encourages early registration of pregnant women, which allows better monitoring of their health and the condition of the baby.

Holiday to care for the child

With the successful birth of a child, maternity leave smoothly transitions into. According to the law, a young mother can stay in it until the child turns 3 years old. For example, if a child was born on April 26, 2019, the employee must return to work on April 27, 2022.

Many mothers look after their children only until they are 1.5 years old. This is due to the fact that the state (through the employer) pays cash benefits only until the child reaches the age of eighteen months.

After this date, the payment of benefits stops, but the opportunity to care only for the child until his third birthday remains. Young mothers use it if they have such a desire and the family has the financial means to do so.

In order for the employer to have grounds to accrue child care benefits, the employee must come to work with the following documents:

• Child's birth certificate (a copy is made of it and the original is returned to the employee);
• Application addressed to the general director of the company (the application form is drawn up in free form, a sample is available within the organization);
• A certificate stating that such benefits will not be paid to the second parent (the spouse must take this certificate from his place of work or from Social Insurance if he is not officially employed);
• A copy of the applicant's passport.

Any person who actually cares for a child can take such leave. For example, . It is important that he actually stops working, otherwise the payment of benefits will become illegal.

The employee also applies for a one-time payment for the birth of a child. Since February 2019, it has increased and is now 17,479.73 rubles.

How to calculate maternity payments

The maternity benefit is 100% of the average daily earnings and is paid in one large amount before the start of maternity leave. To calculate the benefit amount, you need to go through several steps.

1. Determining the billing period. To calculate the due payments, the two previous years before the maternity leave are taken into account. They can be replaced by any other two years if the employee was already on maternity leave at that time.
2. Collection of missing salary data for billing period . Ideally, the employee worked for the same employer for the previous two years, then the necessary information will be at his fingertips. If a woman has worked for a shorter period of time, she needs to provide the employer with a certificate from her previous places of work in Form 182, approved by the Order of the Ministry of Labor.

If the employee did not work for some months of this period, the average earnings for such months are equal to the value in force at the time of the insured event.

From January 012019 year the federal minimum wage is11 280 rubles

This is a relatively small amount for maternity leave. Therefore, many women, when planning a pregnancy, try to work continuously for two years in a row in order to receive more benefits.

According to the minimum wage, all 24 months of the billing period are calculated if the employee’s work experience over these two years is less than 6 months.

1. Determination of two years' earnings. To calculate the total amount, all accrued wages for the billing period (before deduction of income tax) are summed up by month. It is very easy to determine whether one or another accrual should be included in the amount. If the employer contributed to the budget from it insurance premiums– the accrual is taken into account. If not, it is ignored.

Thus, when summing up, the amounts paid to the employee during her temporary disability, as well as the amounts paid to her upon release from work with preservation, are deducted. The employer does not make social contributions from this income.

1. Comparison of annual amounts received with the maximum contribution base. There are limits on maximum annual earnings for calculating maternity benefits.

If the total annual salary of an employee is higher than the specified limit, her salary during calculation is indicated in the amount of the limit. Data for 2018 will become relevant only after the onset of 2019, since in relation to it this year will become one of the two years of the calculation period.

Minimum limits also exist. If during a certain period the employee’s monthly income was less than the minimum wage, then her monthly income during this time is conditionally equal to the minimum wage.

Example. The employee went on maternity leave in 2019. Her annual earnings for 2017 amounted to 780 thousand, for 2018 – also 835 thousand. To calculate the benefit, earnings in the amount of 755 thousand for 2017 and 815 thousand for 2018 will be taken into account.

1. Calculation of average daily earnings. The formula is used for calculations.

Average earnings= (Earnings for two accounting years in total) / (sum of days for these years minus sick days).

Example. The employee’s earnings for 2017 and 2018, excluding sick leave, amounted to 600 thousand rubles. She was on sick leave for a total of 30 days. In fact, in two years she worked: 365 days + 365 days – 30 days = 700 days. Her average earnings per day are: 600 thousand/700 days = 857.14 rubles. The number of days in a normal year is 365. In a leap year – 366.

As can be seen from the example, if an employee was sick last year and the year before, this affected the calculation of the amount of average daily earnings. We subtracted the days of sick leave from the total days involved in the calculation and received an amount slightly higher than if the employee had not gone on sick leave (600,000: 730 = 821.92 rubles)

1. Determination of benefit amount. To do this, the average daily earnings are multiplied by the number of days of maternity leave (140, 156 or 194 days).

Let's continue the example from the previous paragraph. We multiply the average earnings of 857.14 rubles by 140 days. The benefit will be 119,999.60 rubles.

The child care payment is 40% of the employee’s average daily earnings and is paid monthly on paydays. An important rule: if a young mother resumes work full-time, the payment of benefits stops. Only part-time or home-based work is possible.

Maternity payments are not subject to income tax, and the employer also does not pay insurance premiums from them. Therefore, this period is not taken into account in the calculations.

Example. In 2017, the employee worked 365 days (without sick leave) and her accrued salary amounted to 600 thousand rubles. In 2018, she worked for nine months, and in October she went on maternity leave; she was accrued (excluding benefits) 550 thousand rubles. Number of days taken into account in 2018: 365 minus 92 days (number of days from October to December 2018) = 273 days. Average daily earnings: (600 thousand + 550 thousand)/ (365 days + 273 days) = 1,802.51 rubles.

Total size monthly allowance which will be paid in 2019: 1,802.51 rubles * 30.4 days (average number of days per month) * 40% = 21,918.52 rubles.

Manual calculations are important to better understand where certain amounts come from. Now you don’t need to think about how to calculate maternity benefits - the most convenient way is to use an online calculator.

Who pays maternity benefits - the employer or the state

It is the employer who is obliged to calculate and pay maternity benefits to his employee. This procedure is established by Law No. 255-FZ. But at the same time, the employer does not spend his own cash, since after some time the Russian Social Insurance Fund reimburses him for all expenses.

The procedure occurs in several stages:

• The employee provides the employer with sick leave for pregnancy and childbirth. If we are talking about applying for benefits for a newborn child, then the employee writes an application for parental leave.
• Based on the information received, the accountant calculates the amount of payment.
• The employer pays the benefit. If before maternity leave the employee received a salary of bank card, then she will receive the money transferred by the employer in the same way. In this case, funds are accrued on the nearest salary payment day established in the organization.
• The employer submits a report and other documents to the Social Insurance Fund.
• The FSS checks documents for compliance and authenticity and reimburses the employer.

Social insurance checks all data most carefully. It is possible for them to recalculate or even refuse to refund the funds.

The following features are an alarming factor:

• The employee's position does not correspond to education (for example, if Chief Accountant has only completed cooking courses);
• Incomparably high salary for such a position (400 thousand rubles for the position of junior lawyer);
• The position appeared in the company simultaneously with the arrival of this employee (this happens when the company expands and invites a specialist, but if there are other suspicious points, this can serve as an additional source of doubt);
• A significant increase in salary before going on maternity leave (an atypical phenomenon in itself, which suggests collusion);
• The employee’s employment occurred almost before she went on maternity leave, especially if she had not worked for a long time before (and in this case, collusion with the employer can be suspected).

There are known cases where cunning girls forged certificates in order to receive a larger payment. The FSS will not pay blindly, and sooner or later the truth will come out. The cunning people are forced to return the funds paid.

If either she does not have enough funds, or the owners of the company have disappeared, the state independently pays benefits. To do this, you need to come to the local Social Insurance Fund with supporting documents. After the document verification procedure, the Fund will independently make calculations and pay the due money.

What can an employee do if the employer does not pay maternity benefits, does not pay in full, or is late?

• You must read carefully and find the official salary amount. When calculating maternity benefits, only official payments (salary, bonuses, allowances) that went through the accounting department and from which the employer paid insurance premiums for the employee are taken into account. If an employee received some part of the funds “in an envelope”, contributions to the Social Insurance Fund were not paid from them, and they are not taken into account in any way.
• If the company is “white”, but the actual payments do not coincide with the employee’s calculations, it is best for her to seek clarification directly from the accountant who calculated the maternity benefits. There are many subtleties in these calculations that could have been missed by the employee out of ignorance.
• Benefits are not calculated automatically, but only upon application. If a woman has not yet drawn up one, she needs to come to work, write an application and submit Required documents. It is also possible that there was an error in the current account numbers, and it is enough to simply clarify the misunderstanding.
• If there is no mistake and the employer deliberately evades payments, the employee can file a complaint with the Federal Social Insurance Fund of Russia at the place of registration of the employer. The Fund has its own leverage over unscrupulous employers. If he could not help, the employee can write a statement to the Prosecutor's Office. It can be submitted in person or by letter, and there is also the opportunity to leave a complaint on the website of the Prosecutor General's Office.
• Another possibility is going to court. After the court makes a decision in favor of the employee, bailiffs are involved in collecting money from the employer.

What can an employee do after the end of maternity leave?

After this period, the employee has several options:

• Immediately resume performing your work duties;
• Temporarily go on paid leave. Part of the vacation may not have been used before going on maternity leave. In addition, parental leave is legally the time for which length of service is accrued. Thus, during this time vacation also accumulates;
• Temporarily go on unpaid leave. This option is only possible with agreement with the employer;

Example. A woman, while on maternity leave to care for her first child, becomes pregnant with her second child. She still has some time left before she goes on maternity leave for her second child, but she should already go to work, since the first child is already 3 years old. The woman does not want to go to work during this period. . Then leave without pay is an acceptable way out.

• Quit. Upon dismissal, the employer is obliged to compensate the employee for her unused vacation.

Changes in maternity payments in 2019

As was seen in the previous paragraphs, in some cases, to calculate maternity payments, the employer resorts to the current minimum wage ( minimum size wages). Therefore, those women who receive benefits based on the minimum wage are extremely interested in increasing it.

From January 1, 2019, the minimum wage is 11,280 rubles. This means that for a fully worked month, an employee cannot receive a salary of less than 11,280 rubles. If the local minimum wage of a constituent entity of the Russian Federation is lower than this value, companies should focus on the federal indicator. If higher, they can be guided by the local value.

Another important legislative change came into force on January 1, 2018. It concerns the support of families in which the first and second babies are born. According to the law, families in which the income per member is below 1.5 times the amount established in the region living wage, can receive additional benefits for child care up to 1.5 years.

Also, on January 1, 2018, Law No. 444-FZ of December 19, 2016, regarding the indexation of monthly and one-time benefits. According to this law, benefits will now be indexed annually on February 1 to the inflation rate of the previous year, with the exception of maternity capital. It was decided to leave its size unchanged until January 1, 2020.

When a woman is about to become a mother, concerns about the health of her unborn child are shared by worries about maternity leave: she wants everything to work out without unnecessary worries. Basically, such experiences arise from ignorance of laws, rights, or the amount of benefits provided. In order to successfully process and receive legal payments, it is advisable to prepare for the 27th week of pregnancy: fill out all applications, calculate the allotted vacation days on the calendar and prepare the necessary documents.

Calculation of maternity benefits

Who can receive payments

Women who are officially employed have the full right to maternity leave from the thirtieth week of pregnancy. If a woman is carrying twins or more, leave begins to count from the twenty-eighth week.

Upon arrival of these deadlines, legal rest and accruals in the amount of full wages are due. In addition to officially employed pregnant women, contract military personnel, full-time students and those women who lost their jobs due to the cessation of the organization’s activities can count on benefits. Of these categories, except for pregnant women, people who have adopted a child have the right to apply for maternity leave.

Women who immediately went on a second maternity leave after the first and receive payments for their first child cannot calculate maternity payments. In this situation, you can decide which benefit is more profitable to leave. In such cases, use a maternity leave calculator.

If a pregnant woman wants to work more than the required period, no one has the right to prohibit her, but benefit payments will begin after filing an application for the due leave.

Documents for processing maternity accruals

Documents required to receive maternity leave benefits(can be brought in person or sent by email):

1. Application for leave.
2. Maternity sick leave.
3. Document on monthly average wages.

Do not forget that a salary certificate can be obtained at all points of work. If a woman works in several places, all employers are required to pay. A sick leave certificate should be taken at a clinic from a doctor who is caring for the pregnancy at the period prescribed by law (28 or 30 weeks). And you also need to take into account that after the child reaches six months, benefits will not be accrued, so it is better to submit applications and check the availability of payments in a timely manner.

Many people have a question: can someone else (husband, mother, sister) receive maternity benefits? This is prohibited by law; maternity payments are intended only for a woman who is carrying and giving birth to a child, and no one can apply for or receive these funds in her name.

How to calculate maternity pay correctly

One-time payment for maternity leave provides for a full deduction by a one-time transfer to a bank card of the salary of the next month after going on maternity leave. For non-working women, in addition to being transferred to a bank account, benefits can be received by mail until the 27th of the next month after writing a leave application.

Maternity pay calculator helps to calculate the correct benefits, but you need to take into account that working pregnant women are paid money in the amount of the average salary, those who lost their jobs after the closure of the organization are about 300 rubles, and students should count on funds in the amount of a scholarship.

How to calculate maternity benefits if a girl had no payroll during the billing period or her average monthly salary was less than the minimum wage? As of January 1, 2018, the minimum wage was set at 9,489 rubles, and it is this figure that should be used as a starting point when calculating maternity benefits. The average daily earnings are calculated using the following formula: Minimum wage (as of the start date of maternity leave) x 24 ÷ 730. If a pregnant woman goes on maternity leave from January 2018, then the calculation results in an average daily salary of 311 rubles. 97 kopecks. Next you need to take into account the number of vacation days:

• 140 days - with a normal pregnancy without complications - 43 675,8;
• 156 days - with a normal pregnancy with complications during childbirth - 4 8 667,3;
• 194 days - with multiple pregnancy - 60 522,18.

For convenient calculation, you can use a maternity leave calculator, which is easy to use. To obtain accurate information, you must enter the following reliable data:

In addition, you can correctly calculate vacation days using the vacation days calculator. For a correct calculation, you need data on the obstetric period or the date of the expected birth, a singleton pregnancy or not, and whether it is worth taking into account the next leave before maternity leave.

Calculation of benefits at the birth of a child

In addition to maternity benefits, which can be taken care of during pregnancy, there is another financial assistance for parents. This benefit is issued, calculated and paid only after the birth of the child. Such payments can be made by any of the parents or a person replacing them, and a separate amount is accrued for each child born, i.e. if there are twins, then the funds are doubled. In 2018, the accrual for the birth of a child is 16,873 rubles. 54 k. In case of stillbirth and other accidents, cash payments are not made.

Documents for receiving benefits

To receive benefits you must have the following documents on hand:

1. Child birth document (issued at the maternity hospital).
2. A certificate stating that the second parent did not arrange for such a payment.
3. For unemployed mothers, you need to have an extract from your work record book (if any).

Calculation of payments

The payment due to parents at the birth of a child is calculated taking into account the basic and regional coefficients, and the presence of other children and their number must be taken into account. To correctly and quickly calculate such a payment, you can use a benefit calculator.

Other types of payments, such as child care benefits, are issued when the child reaches six months, and are no longer maternity benefits or birth benefits. But you shouldn’t forget about them either; you need to deal with the registration of state aid and your legal privileges in a timely manner and according to the rules.

Maternity leave, also called maternity leave, is provided before and after the birth of a child to all women insured in the social insurance system. This right is enshrined in the Russian Labor Code. In this article we will look at who can receive maternity benefit and how to calculate it, how many days maternity leave lasts, what calculation period to use for accruing sick leave after maternity leave in 2016, and what deadlines the employer must meet when transferring benefits.

Who is entitled to maternity benefits?

The list of those who have the right to maternity benefits is specified in paragraph 9 of the Procedure for the appointment and payment of state benefits (approved by Order of the Ministry of Health and Social Development dated December 23, 2009 No. 1012n). These are women:

• those who have concluded employment contracts with the employer and are insured with the Social Insurance Fund in case of illness and in connection with maternity, as well as those who have become policyholders and transfer contributions to the Social Insurance Fund voluntarily,
• female individual entrepreneurs who, on their own initiative, pay insurance contributions to the Social Insurance Fund for at least six months,
• dismissed from a liquidated enterprise, or in the event of termination of the activities of an individual entrepreneur, private practice notary, lawyer, etc., who were not officially recognized as unemployed during the year,
• female students studying full-time,
• female military personnel under contract, serving in the police department, fire service, penal system, customs, drug control,
• women specified in the previous paragraphs who have adopted a child under three months old.

Maternity sick leave benefits are not paid to women who, at the beginning of maternity leave, are working under non-labor contracts, as well as to unemployed people who have not registered with the employment center.

How many days can maternity leave last?

The number of calendar days of maternity leave is determined by the Labor Code, law dated December 29, 2006 No. 255-FZ, law dated May 19, 1995 No. 81-FZ. In this case, the certificate of incapacity for work is issued in exactly the same form as a regular sick leave. Opened by a hospital obstetrician-gynecologist, and in his absence by a doctor general practice, or paramedic:

• if the pregnancy proceeds normally and one child is born, maternity leave is issued at 30 weeks of pregnancy for 140 days: 70 days before childbirth and 70 days after;
• if childbirth begins prematurely, then sick leave is issued at 22–30 weeks of pregnancy for 156 days,
• if the birth was accompanied by complications, 16 days are added to the postpartum leave, that is, it increases to 86 days;
• for women living or working in an area of ​​radiation contamination, prenatal sick leave has been increased to 90 days,
• when carrying twins, maternity leave and sick leave are given at 28 weeks for 194 days: 84 days before birth and 110 days after the birth of children, and if a multiple pregnancy is established only during childbirth, prenatal leave will be as usual - 70 days, and after birth – 124 days,
• those who adopted a baby no older than three months receive leave from the date of adoption until the expiration of 70 days from the date of his birth, and if they adopt several children at once, then until the expiration of 110 days from the date of their birth.

Additional days to the main 140 are not issued as a primary certificate of incapacity for work, but as a continuation of the main sick leave in connection with maternity leave.

A sick leave cannot be issued by a doctor later than the 30th week of pregnancy, but some women are in no hurry to go on maternity leave, continuing to work. This is their legal right, but maternity leave in such cases will be shorter: it is issued from the day the expectant mother submits a certificate of incapacity and her application for leave to the accounting department.

A woman can receive sick leave before maternity leave if her health worsens, if this is related to pregnancy, or if she has an illness not related to pregnancy. Such sick leave is issued on a general basis.

How is maternity leave calculated?

A sick leave certificate is the main document according to which benefits are calculated for a woman going on maternity leave. The employer is required to calculate and pay for maternity sick leave. If at the time of maternity leave a woman has not one place of work, but several, and she works for them simultaneously for at least two years, then the benefit must be accrued and paid separately for each of them (Clause 2 of Article 13 of the Law No. 255-FZ). Let us consider in detail how to calculate maternity sick leave.

First, we determine the billing period and the amount of income

To calculate the benefit, the income for the two previous years is taken into account: in 2016, a woman’s income can be taken from January 1, 2014 to December 31, 2015. Only earnings for which contributions to the Social Insurance Fund were calculated are taken into account. This also includes payments for those places of work where the woman no longer works. Information about such income can be obtained from a certificate of previous salary in the form approved by Order of the Ministry of Labor dated April 30, 2013 No. 182n. The employee herself requests it and provides it to the accounting department at her current place of work.

If a previous maternity leave related to the birth of an older child occurred during the calculation period, then, at the request of the woman, one or two years for calculating maternity sick leave in 2016 can be replaced by previous years. The main condition for the replacement is that it will make the benefit amount larger. Please note that the replacement of years cannot be done for any earlier years, but only for the nearest ones. That is, in 2016, the estimated years 2014 and 2015 can only be replaced by 2012 and (or) 2013, which are close to them (letter of the Ministry of Labor dated 08/03/2015 No. 17-1/OOG-1105).

The higher the woman’s salary, the greater the Social Insurance Fund benefit. But keep in mind that the amounts accepted to pay for maternity sick leave in 2016 are limited maximum size income for contributions to the Social Insurance Fund: 624,000 rubles in 2014 and 670,000 rubles in 2015. When replacing years, cannot exceed maximum income, operating at that time: in 2012 - 512,000 rubles, and in 2013 - 568,000 rubles.

If a woman’s work experience is no more than six months, or she has no income for previous years, the minimum wage will be used to calculate benefits. From July 1, 2016, its size is 7,500 rubles.

We set the number of calendar days for two years that will be included in the calculation

The total number of days of the billing period is always 730 (365 days + 365 days), but some periods are not taken into account when calculating sick leave for childbirth (clause 3.1 of Article 14 of Law No. 255-FZ). Subtract the following days from the total:

• temporary disability,
• maternity leave for pregnancy and childbirth and until the child is three years old,
• days of release from work, when they paid wages, but did not transfer contributions to the Social Insurance Fund.

Let's determine the average daily earnings

First, let's find out the interval into which the actual average daily income should fit. To calculate the upper limit of benefits from income for 2014-2015, we divide the maximum amount of income by 730 days:

(624,000 rubles + 670,000 rubles): 730 days = 1,772.60 rubles per day. The average daily allowance cannot be calculated above this amount, no matter what the employee’s actual earnings.

The lower limit is calculated from the minimum wage in force at the beginning of sick leave:

7500 rub. x 24 months: 730 days = 246.58 rubles. If a woman’s average daily salary is less than this amount, then for the calculation use the value calculated from the minimum wage.

Now let’s calculate the actual average daily earnings using the formula

and compare it with the limiting values. The amount of the daily benefit should be from 246.58 rubles to 1772.60 rubles. Where regional coefficients apply, they must also be applied to benefits, including those calculated from the minimum wage.

Please take into account that the amount of maternity benefit, regardless of length of service, is always 100% of a woman’s average earnings.

We calculate the amount of maternity benefits

Having calculated the employee’s average daily earnings and knowing how many days maternity leave lasts in a particular case, we determine the amount of payment:

If an employee provides sick leave after the 30th week of pregnancy, while continuing to work, then the benefit must be calculated for the remaining days. For the days on which the woman worked, instead of being on maternity leave, wages are calculated. For example, a woman went on maternity leave at 34 weeks of pregnancy, having worked 28 calendar days, of which 20 were working days. The benefit will be accrued to her for the remaining 112 calendar days (140 days - 28 days), and the due salary will be accrued for 20 days of work.

Let's look at an example of calculating benefits

Employee of Alliance LLC Petrova A.N. in September 2016 he goes on maternity leave. The doctor gave Petrova maternity leave for 140 days. In 2014, her income, from which contributions to the Social Insurance Fund were paid, was 610,000 rubles, and in 2015 - 660,000 rubles. Petrova was sick for 18 days in 2014, and 20 days in 2015.

We determine the amount of income for 2014-2015:

610,000 rub. + 660,000 rub. = 1,270,000 rub. Petrova’s income within the maximum allowable amount is RUB 1,294,000. (RUB 624,000 + RUB 670,000).

We do not take into account the calendar days of Petrova’s sick leave last year:

730 days – (18 days + 20 days) = 692 calendar days.

Average daily earnings will be:

RUB 1,270,000 : 692 days x 100% = 1,835.26 rubles. The maximum allowable average daily income has been exceeded, so Petrova’s daily allowance will be limited to 1,772.60 rubles.

The duration of sick leave is 140 calendar days. Let's calculate Petrova's maternity benefits for this period:

RUB 1,772.60 x 140 days = 248,164.00 rub.

Please note: the amount of maternity benefit, unlike regular sick leave, is not subject to personal income tax and is paid in full (clause 1 of article 217 of the Tax Code of the Russian Federation).

A woman can get sick while already on maternity leave, which raises the question: is sick leave paid on maternity leave? According to paragraph 22 of the Issuance Procedure sick leave(approved by Order No. 624n dated June 29, 2011), if you fall ill during vacations associated with the birth of a child and caring for him up to 3 years, sick leave is not issued. If after such leave the woman continues to be ill, then the doctor, starting from the day the maternity leave ends, will issue a regular sick leave for temporary disability, which the employer must pay for. When calculating sick leave after maternity leave, at the employee’s request, you can replace the years, as described above, since the calculation period for the past two years will fall entirely or partially on maternity leave.

How long does it take for maternity benefits to be paid after filing sick leave?

In order for the employer to pay the benefit, he needs to provide a package of documents including:

• sick leave certificate (original),
• application for maternity leave with payment of benefits,
• an application for changing years, at the request of the woman, if during the billing period she had maternity leave or leave to care for an older child,
• a certificate of earnings from the previous employer, if the pay period includes work in another company.

You can transfer sick leave to your employer immediately after receipt, but no later than 6 months from the end of maternity leave. The employer pays the benefit from his own funds, and later, based on reporting in Form 4-FSS, social insurance will reimburse him for the entire amount of the benefit. At the same time, the law establishes a clear deadline for the payment of maternity benefits on sick leave: the benefit must be calculated, accrued and paid within 10 calendar days from the date the sick leave is received by the employer (clause 18 of the Procedure, approved by Order No. 1012n dated December 23, 2009).

If the deadline for payment of benefits is violated, the employer is liable, as in the case of delayed wages. The benefit is given to a woman in full amount, you can’t split it into parts.

Sample of filling out maternity sick leave

To show how the section of the sick leave sheet reserved for the employer is filled out when calculating maternity benefits, we will use the data from the example above.

What rules should be followed when calculating maternity benefits? Let's figure out what is worth considering, what formula to use, and whether there are exceptions to the general rules.

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Expectant mothers can determine the amount of maternity payments on their own, which will make sure that the employer’s accruals are fair. When making calculations, you should adhere to the rules established by federal regulations, which are relevant in 2020.

Maximum size

The amount of annual profit that should be taken into account when calculating the average salary has restrictions established by law.

The maximum benefit amounts were approved by the law of December 29, 2006. It should be taken into account that maximum amount differs from year to year.

In 2020, the maximum indicators are 624,000 rubles. That is, if the employee received 700 00 0, then when determining the amount of maternity benefits, only the specified limit will be taken into account. In 2013, the limit values ​​for calculations are: 568 000 .

The maximum that an employee who went on maternity leave in 2020 can receive is 228,602.74: In the event that a woman is on maternity leave longer than is established in normal cases, the amount of payments will be increased in proportion.

If, when determining the amount payable to the employee, the income of an earlier period (2013, 2012, etc.) is taken into account, then the maximum benefits are set less:

In 2020, the maximum amount of income taken into account is 670 000 . But such indicators will be taken into account by those company employees who will go on maternity leave in 2020 and later.

Maternity benefits cannot exceed the limits 36,563 rubles per month, 1479.45 rubles- in a day. Limit size payments for 140 days in 2020 should not be more 228,603 rubles(data taken into account for 2020 – 2013).

How to calculate maternity benefits using the formula

In accordance with the current rules, when calculating benefits, the last two years when the woman worked are taken into account. It does not matter when the employee goes on maternity leave - at the beginning or end of 2020.

After determining the years for which benefits should be calculated, the period when the woman:

• took a vacation;
• was on sick leave (also for pregnancy and childbirth);
• went on a business trip;
• stayed at home to care for sick children and incapacitated loved ones;
• did not receive a salary (partially as well) for a certain time.

That is, they exclude those days when there were no deductions from the profit received to extra-budgetary funds for compulsory types of insurance, because it is from such funds that they form the basis for calculating maternity benefits.

In accordance with normative act dated December 29, 2012, additional days (4 of them) that are allocated for caring for children with disabilities will not be excluded from the billing period.

The same applies to days that were taken at your own expense. Previously, it was possible to change the billing period. Now there is no such right.

For those women who leave from one maternity leave to another, this is not beneficial, since the benefit due to lack of earnings will be minimal.

If a woman has not taken sick leave or vacation over the past 2 years, then she is considered to have worked 730 days (if there is a leap year - 731).

It is necessary to determine the average salary, in accordance with the amount of which benefits will be paid for each day.

When calculating, it is worth summing up all income indicators that are subject to insurance premiums and other fees.

That is, they will take into account:

• earnings;
• bonuses that were given every month, quarter, year;
• regional coefficient;
• bonus for length of service, employee title, development;
• one-time payment of an incentive and motivation plan (bonus for company anniversaries, etc.);
• material types of assistance (no more 4 thousand rubles).

The resulting number should be divided by the number of days that were worked in the billing periods. But the figure should not be higher set amount maternity leave in one day.

For each day of maternity leave, a woman receives an average daily salary. For example, if this figure is 789 rubles, and the duration of the vacation is 140 days, then the amount to be paid is 110,460 rubles.

Funds must be paid in one amount within 10 days from the date of provision required package documents.

The number of days when an employee can be released from work duties due to pregnancy and childbirth:

1. Salaries and other payments for 2020, 2013, which are summed up.
2. Amounts that do not exceed the established limit per year.
3. Number of days worked.

Use this formula:
The minimum accrual for a month cannot be less than the approved minimum wage. When making calculations, you can use special online calculators, which are located on statistics services.

When calculating benefits when a woman goes from one maternity leave to another, it is worth taking 2 years before the first maternity leave.

If an employee returns to work after maternity leave, and soon takes such leave again, when determining the amount of payment, it is possible to replace the time worked for an incomplete period in the calendar year that precedes the first maternity leave.

Counting example

Example No. 1. The employee goes on maternity leave on March 5, 2015. Its annual profit in 2013 was 300,000 rubles, in 2020 – 400 000 . The years were not leap years, which means it is worth taking 730 days (365 * 2 years).

Average daily salary – 958.90 rubles:For 140 days of vacation, a woman must receive:If this woman gives birth to 2 or more children, the calculation will look like this:Example No. 2. Ivanova K.T. She will go on maternity leave on September 2, 2015. It has days that should be excluded from the calculation period, since from March 11 to March 24, 2014, the employee was on sick leave and received temporary disability payments.

The billing period is January 1, 2013 – December 31, 2014. Subtracting the above days, the total is 716 days.

If the job changed

Let's consider a situation where a woman worked in 2 or more companies before going on maternity leave.

If the employee fulfilled her obligations under employment contract in these places during the 2 years preceding the billing period, then each employer will pay the benefit, that is, the woman will receive funds from two places of work.

In this case, the maximum payment will apply to each company separately. But in general, a woman cannot get more than 228,602.74 rubles.

If an employee has worked for one of the companies for less than a year, then when determining the amount of average daily earnings, the period actually worked will be taken into account.

The billing period is from the moment the woman signed the employment contract until the month preceding the onset of maternity leave.

Changing jobs will not affect benefit calculations, since the employee’s profit is taken into account, with which insurance contributions to the Social Insurance Fund are paid.

If a case occurs when a person becomes temporarily disabled, and at the same time he works for 2 or more insurers, the benefit can be assigned and paid in the following way:

• Payment is made for all work, based on the average daily earnings of the company that assigns the payment.
• The amount is paid for one of the last places of work that the insured person chooses.

What special cases might there be?

Calculating maternity benefits based on average earnings - general rules. But there are a number of exceptions.

Let's figure out when the benefit amount will be determined according to other standards:

1. A full-time student at educational institution, will receive benefits calculated on the basis of the scholarship.
2. An unemployed person who lost her job due to the liquidation of an organization and was registered with the Employment Center can count on receiving maternity benefits in the amount of 543.67 rubles per month. This value is indexed every year.

The average monthly salary when calculating benefit amounts is equal to 1 minimum wage, subject to:

• the average salary of a female employee is less than the established minimum wage;
• The insurance period of a pregnant woman is up to six months, for example, if she worked for a month;
• payment is made individual entrepreneur or to another person who is engaged in private practice, if fees are paid for compulsory insurance to extra-budgetary funds.

In such cases, for calculation it is worth taking the minimum wage, which is valid at the beginning of maternity leave. In 2020 this is 5,965 rubles.

If a territorial district uses an increasing coefficient, then the minimum wage will also be increased. The formula should be used the same as when determining payments based on real wages.

In 2020, the amount of maternity benefit (based on the minimum wage) for 140 days is 27,455.34 rubles: When calculating benefits for a second child, it is worth considering some features. A woman has the right to choose what benefits she wants to receive - for pregnancy or for child care.

All amounts for the second child must be summed up with the payments made for the first child. If twins are born, the mother receives 40% for each child.

When calculating the amount of benefits, the first-born is also taken into account. The amount of payment is determined for the 2 years preceding maternity leave.

If the wages of employees at the enterprise were raised, but the employee did not go to work before the birth of her second child, then the calculation will be made on the basis of the old salary. By going out to work periodically, a woman will be able to receive benefits at the new salary.

A woman has the right to receive maternity payments for her third child in accordance with the 2013-2020 program.

How to calculate maternity benefits for a third child? The amount of the benefit is set from regional indicators living wage per child. In certain regional districts of the Russian Federation, such transfers are made from the local budget.

Requirements to be met to receive benefits for a third child:

1. The child is born during the period when the program is in effect.
2. One of the parents must be a citizen of Russia.
3. Profit per family member is not higher than the subsistence level.
4. The person is registered at the place where he intends to receive benefits.
5. Payments will stop when the child reaches 3 years of age, and in some territorial districts - up to 6 years of age.

One of the types of temporary disability certificate is maternity leave (Maternity Sick Leave). The document is needed so that the woman can register at her place of work maternity leave And maternity benefit.

• Sick leave is determined start and end date period of incapacity for work due to the birth of a child.
• The number of days indicated in the sheet depends amount of maternity payments to be paid.

First of all, sick leave is needed by working women who are insured against temporary disability. It also needs to be completed for women:

• located on public service (in internal affairs bodies, penetration service, customs and other organizations);
• who lost their jobs due to the liquidation of the enterprise and became registered with the employment service within a year after this (for the period of incapacity they are accrued maternity benefits, and unemployment payments are temporarily suspended);
• individual entrepreneurs(IP) who voluntarily joined the compulsory social insurance system and pay insurance contributions to the Social Insurance Fund (FSS).

In 2019, sick leave must be provided at the place of work or service, and in some cases - to the Social Insurance Fund (SIF) or the employment service. The procedure for issuing the sheet is regulated by Part VIII of the Order of the Ministry of Health and Social Development No. 624n dated June 29, 2011. “On approval of the Procedure for issuing certificates of incapacity for work”.

How is sick leave paid?

One of the two main purposes of sick leave is to become basis for calculating benefits for social insurance. Each day of incapacity for work according to BiR is paid in the amount 100% of average earnings women two calendar years before going on maternity leave.

Calculation and payment of sick leave are carried out according to Russian legislation from contributions to the Social Insurance Fund. Even if the employer transfers benefits to the woman’s account, then he writes application for reimbursement, and the funds are compensated to him by the Foundation.

• Most other disability benefits are paid jointly by the employer and the Social Insurance Fund (the former pays for three days in the beginning, the fund for the rest of the time).
• For Russian women and foreign citizens working in the Russian Federation under an employment contract and insured against disability, sick leave under the BiR is paid the same.

How many days of maternity leave are payable?

Formally, maternity leave consists of two parts - prenatal And postpartum. Their duration varies depending on the circumstances of pregnancy and childbirth. According to Art. 10 of Law No. 255-FZ of December 29, 2006, a woman insured against temporary disability is paid:

• 70 days of sick leave according to BiR before childbirth (84 days for multiple pregnancies);
• 70 days - after the birth of the baby (86 - for postpartum complications, 110 - for the birth of several children at the same time).

Days are counted from the conditional date of the expected birth. If they move in one direction or the other, the total number of days of maternity leave is still paid for the entire period of maternity leave:

• 140 days - in general;
• 156 days - if complications occurred during childbirth;
• 194 - when twins are born.

Such a shift means, for example, the following. If birth occurs ahead of schedule (at 22-30 obstetric weeks), when sick leave has not yet begun, then it will be considered complicated. This means that a woman will receive 156 paid days of maternity leave after giving birth.

The document is issued by a gynecologist at 30 weeks of pregnancy (at 28 weeks if several babies are expected). The sick leave indicates the estimated number of days of maternity leave (140 or 194 if pregnant with one or more children, respectively).

• If complications occurred during childbirth or a multiple pregnancy has been established, medical organization, where the birth took place, gives additional sick leave respectively for 16 or 54 days. They must also accrue and pay benefits for them.
• In the case where the payment has already been transferred to the woman for 140 days, on the basis of the second sick leave recalculation.

Several additional days of sick leave are also paid by law for women living or working in areas contaminated after the accident at the Chernobyl nuclear power plant, at the Mayak plant or the dumping of waste into the Techa River.

• Pregnant women from these regions go on leave under the BiR at 27 weeks.
• Before giving birth, they are paid for 90 (not 70) days, and maternity leave in the general case lasts 160 paid days.

Is maternity sick leave subject to personal income tax?

Personal income tax - income tax individuals (income tax). In fact, maternity benefits, like payments for any other sick leave, considered the recipient's income. It is taken into account when applying for a subsidy and is indicated in income certificates for 3, 6 months or another period.

However, the fundamental difference between sick leave for illness or child care and sick leave for BiR is that payments for the first are subject to personal income tax, but for the second they are not. The law has a special clause in this regard.

• It is recommended to fill out the form using printing media (printer). This speeds up the process and eliminates errors due to handwriting characteristics.
• When filling out manually, do not use a ballpoint pen. You can only use gel, pen or ink with black ink.
• Only printed capital Cyrillic letters are allowed.
• Filling out is done in Russian.
• Errors, blots and cross-outs are not permitted. The damaged form must be replaced with a new one.
• Letters are written in special cells, starting from the first cell in each line. You cannot go beyond the boundaries of the cell.

Sick leave filled out by doctor obstetrician-gynecologist for the entire period of maternity leave (minimum 140 days), mainly individually. When issuing a certificate of incapacity for work according to the BiR no medical opinion required and the signature of its chairman (FSS letter No. 14-03-11/15-16055 dated December 23, 2011). In other types of sick leave, this is necessary if the period of incapacity for work exceeds 40 days.

If in medical institution There is no post of gynecologist; sick leave can be filled by a general practitioner, and in rural hospitals - by a paramedic. When extending the maternity leave, an additional certificate of incapacity for work according to the BiR is filled out in the maternity hospital or maternity ward in which the woman gave birth.

Filling out a certificate of incapacity for work by the employer

The second part of the sick leave according to the BiR is filled out by the employer.

• Must comply with all the above rules about the color of ink, capital letters, and the features of filling cells.
• The employer checks that the doctor has filled out the form correctly. After all, the FSS may refuse to pay if the organization has accepted sick leave with errors.

The specifics of filling out the document by the employer are mostly regulated and explained by letters from the Social Insurance Fund (No. 14-03-11/15-8605 dated 09/14/2011, No. 14-03-11/05-8545 dated 08/05/2011 and others). When filling out and checking it is worth remembering:

• The name of the organization can be indicated in full or in an abbreviated version in accordance with the constituent documents. There are only 29 cells provided for this on the sick leave. If there is no abbreviated name, and the full name does not fit, you can cut it off arbitrarily. The main thing is not to go beyond the cells. Dots, dashes, quotation marks, and other punctuation marks can be written or omitted.
• You need to fill in the column with the registration number of the policyholder, by which you can identify the latter. The number and code of subordination is taken from the report in Form 4-FSS.
• The employer must indicate the total amount of benefits paid and other required data (after calculation by the accounting department).
• The insurance period is indicated on the day of maternity leave. What matters here is whether the woman worked for the employer for more or less than six months.

The employer must remember that minor flaws when filling out sick leave on the part of him or the doctor cannot be grounds for re-issuing the document.

It happens that the inscriptions are clearly readable, but the letters end up on the borders of the cells, and the seals end up on the information field. In this case, you should not force the woman to apply for a new sick leave; the FSS usually accepts this too.

Calculation of sick leave for pregnancy and childbirth

By general rule for women leaving maternity leave in 2019, sick leave is calculated for 2017-2018 calendar years. One or both years can be replaced if in 2017-2018. the woman was on maternity leave for up to 1.5 years.

The benefit is calculated subject to limits. If sick leave lasting 140 days is opened in 2019, then payment cannot be:

• less RUB 51,919.00(according to the minimum wage - minimum wage, which in 2019 is 11,280 rubles per month);
• more RUB 301,095.20(according to the so-called insurance base - the maximum annual salary from which insurance contributions to the Social Insurance Fund are paid for the employee).

P. went on leave according to the BiR from January 15, 2017, she was given sick leave for 140 days. The woman has been working at the company for more than 5 years, the estimated years will be 2015-2016. In 2015, P.’s annual earnings amounted to 674,000 rubles, and in 2016 - 762,000 rubles. These values ​​are greater than the insurance base established for these years (670,000 rubles and 718,000 rubles, respectively). This means that benefits should be calculated not according to the amount of earnings, but according to the maximum insurance bases.

(670,000 + 718,000) rub. / 731 days = 1,898.77 rubles. (estimated average daily earnings according to the insurance base);

RUB 1,898.77 x 140 days x 100% = 265,827.80 rub.

Calculation using an online calculator on the FSS website

If you want to know the amount of the future benefit in advance, you can use the official disability payment calculator on the FSS website. You must fill out the fields carefully and carefully in the following order:

• Select the type of disability (pregnancy and childbirth), enter the dates of sick leave.
• If necessary, check the box if you need to change the calculation years.
• Correctly impose restrictions in the “Calculation Conditions” tab, carefully check the necessary boxes and enter the numbers (amounts of earnings in 2015-2016, number of days excluded from the calculation).
• Experience affects only if its duration is less than 6 months. at a specific employer.
• After filling out all the fields, you need to make a calculation.

Payment of maternity benefits

After submitting an application and sick leave, maternity benefits are not paid immediately:

• to the employer 10 working days are given for calculating and assigning benefits, and the transfer of money occurs on the nearest day of payment of salaries to employees after the order for the employee to go on maternity leave is signed;
• for those who apply for benefits via FSS, the deadlines have been shifted even further (until the 26th of the month following the application).

In most constituent entities of the Russian Federation, B&R benefits are paid through the employer at the place of work. If this is impossible to do (there is no money in the organization’s accounts, the company has been liquidated), the woman can go to court. After she proves her right to benefits and the impossibility of applying for it at her place of work, she can apply for money from the Social Insurance Fund.

The duration of sick leave depends on the characteristics of the pregnant woman’s condition and her living conditions. In general, the document must be completed at 30 weeks of pregnancy by an obstetrician-gynecologist. The duration of paid sick leave is a minimum of 140 days, each of which is paid in the amount of 100% of the average daily salary.